https://www.taxtmi.com/caselaws?id=272535 The Tribunal affirmed the assessing authority's decision to reject the books of account for non-maintenance of a manufacturing account under the Central Sales Tax Act. The assessment of Rs. 1,50,000/- for each year was upheld, dismissing the argument that rejection under the U.P. Sales Tax Act does not apply. The Tribunal justified the higher turnover assessment based on the lack of proof of sales suppression and applied the presumption of suppression in other areas. The judgment deemed the assessment reasonable, consistent, and ordered each party to bear their own costs. en-us Fri, 16 Aug 1985 00:00:00 +0530 Mon, 07 May 2018 16:43:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=272535 The Tribunal affirmed the assessing authority's decision to reject the books of account for non-maintenance of a manufacturing account under the Central Sales Tax Act. The assessment of Rs. 1,50,000/- for each year was upheld, dismissing the argument that rejection under the U.P. Sales Tax Act does not apply. The Tribunal justified the higher turnover assessment based on the lack of proof of sales suppression and applied the presumption of suppression in other areas. The judgment deemed the assessment reasonable, consistent, and ordered each party to bear their own costs. Case-Laws VAT and Sales Tax Fri, 16 Aug 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=272535